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Welcome To Our

Presentation
Presentation On

“Analysis for Accounting Information System(AIS)


In
Bangladesh Perspective”
 MD. ROKY HASAN
ID : 17102508

BIJOY DUTTA
ID: 17102528

MD. ISMAIL HOSSAIN


ID : 17202533
INTRODUCTION
We live in an era of interesting changes and challenges.
Information technology is defining our modes of life and
ways of thinking. AIS have truly become information
systems for decision making and control because of
increasing applications of information technology.
Definition of Accounting
Information System :
An accounting information system (AIS) is a system of
collecting, storing and processing financial and
accounting data that are used by decision makers. An
accounting information system is generally a computer-
based method for tracking accounting activity in
conjunction with information technology resources.
 The efficient and effective collection and
storage of data.
 To supply information useful for making
decisions.
 To make sure controls are in place to
accurately record and process data.
An accounting information system is typically
comprised of several modules
 Accounts payable
 Accounts receivable
 Inventory
 Payroll
 General ledger
 Reporting
The Reliability of Accounting
Information Systems
 Security - Access to the system and its data is controlled
and limited only to those authorized.
 Confidentiality - The protection of sensitive
information from unauthorized disclosure.
 Privacy - The collection, use, and disclosure of personal
information about customers is done in an appropriate
manner.
 Processing integrity - The accurate, complete, and
timely processing of data done with proper
authorization.
 Availability - The system is available to meet
operational and contractual obligations.
Benefits/Importance of
Accounting Information System
Information systems changed forever the way
accounting tasks are processed. The days of green
paper pads are gone, and instead businesses have a
centralized place where all accounting transactions
are entered and saved. No more looking for paper
journals or adding up long columns--computer
software does that for you, error-free. Thanks to
reasonably priced hardware and software, even small
businesses can benefit from computerized
accounting.
FINDINGS OF THE STUDY
There are no any separate AIS department in many
organization.
We found that many organizations have maintained a
website but they did not maintain web-based
transaction.
System mainly the organization follows both
combined of both manual and computerized.
We found the Methods of Accounting System used in
organization is combination of accrual and cash.
Most Organization’s AIS is flexible and cost beneficial.
RECOMMENDATION
 Most of our financial institutions only have partial
application of the AIS but in fact, they have no unified
AIS. So they should develop their overall AIS.

 Organization should give more emphasis on internal


control system, safeguarding of assets and information
generation.

 In comparing with the developed world our financial


institution should more emphasis on web based
transaction.
Conclusion

At the end of the report we can say an Accounting


Information System (AIS) is a structure that a
business uses to collect, store, manage, process,
retrieve and report its financial data so that it can
be used by accountants, consultants, business
analysts, managers, chief financial officers (CFOs),
auditors, regulators and tax agencies.
Thank You
& Take
Care

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